Petitions to wind up (Companies)
ABACUS FOODS LIMITED
A petition was presented to Elgin Sheriff Court to wind up ABACUS FOODS LIMITED.
Notice details
- Company
- ABACUS FOODS LIMITED
- Company number
- SC239150
- Registered office
- 26-30 Marine Place, Buckie, AB56 1UT
- Petitioner
- Advocate General for Scotland for and on behalf of the Commissioners for His Majesty’s Revenue and Customs
- Petitioner reference
- Scotland/1236445/DBS
- Court
- Elgin Sheriff Court
- Date of petition
- 28 August 2026
- Contact
- L Simpson, Officer of Revenue & Customs, HM Revenue & Customs, HMRC Legal Group, Queen Elizabeth House, Edinburgh
What this notice means
A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.
Read more: Facing a Winding-Up Petition?.
How does this notice affect you?
Choose what applies and we'll point you at the right next step.
A written-off invoice rarely stops at the company that failed. The supplier left short is often the next business in difficulty — and the earlier that's dealt with, the more options stay open. If ABACUS FOODS LIMITED owed you money, it's worth checking where that leaves you.
Unpaid wages, holiday pay and statutory redundancy are claimed from the government's Redundancy Payments Service, not from K2. The insolvency practitioner named in this notice should send you a case reference — you'll need it to claim.
K2 has backed and restructured UK businesses since 1990, including buying trade and assets out of distress. These situations move in days rather than months, so if you're looking at ABACUS FOODS LIMITED or something similar, start the conversation early.
If your business is under pressure — creditors circling, a petition threatened, or cash running out — acting early changes the outcome. K2 has helped UK directors turn things around since 1990. Talk to us in confidence.
Related guidance
Free, practical guides from K2 on what this kind of notice means for directors.
More winding up notices
Frequently asked questions
Has ABACUS FOODS LIMITED gone into liquidation?
The London Gazette published a Petitions to wind up (Companies) for ABACUS FOODS LIMITED (company no. SC239150) on 11 September 2026. A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.
What does a Petitions to wind up (Companies) mean?
A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.
ABACUS FOODS LIMITED owes me money — what can I do?
If ABACUS FOODS LIMITED owes you money you are a creditor in the process. The insolvency practitioner named in the notice will write to known creditors and invite claims. Unsecured creditors rank after fixed-charge holders, the costs of the insolvency, preferential creditors and floating-charge holders, so recovery depends on what is left in the estate.
I worked for ABACUS FOODS LIMITED — how do I claim what I am owed?
Unpaid wages, holiday pay and statutory redundancy are claimed from the government's Redundancy Payments Service, not from the company or from K2. The insolvency practitioner named in this notice should give you a case reference to claim with.
Source: The London Gazette and Companies House. Contains public sector information licensed under the Open Government Licence v3.0. © Crown copyright. This page is provided by K2 Partners for information only and is not legal or financial advice.